House bill · H.R. 5366 (119th Congress)
Doug LaMalfa Federal Disaster Tax Relief Certainty Act
U.S. House of Representatives
Sponsor: W. Gregory Steube (U.S. Representative, FL-17, Republican)
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From Congress.gov and official rosters. This record was last updated Sep 23, 2026. About our data
Summary
Doug LaMalfa Federal Disaster Tax Relief Certainty Act This bill extends the federal tax deduction for qualified disaster-related personal casualty losses and the exclusion from gross income of qualified wildfire relief payments. Under current law, unreimbursed personal casualty losses arising in a qualified disaster area (qualified disaster-related personal casualty losses) are deductible (as an itemized tax deduction or as part of the standard tax deduction) if such losses exceed $500 per casualty. A qualified disaster area is an area with respect to which a major disaster has been declared during the period beginning in 2020 and ending 60 days after July 4, 2025, if the incident period begins on or after December 28, 2019, and on or before July 4, 2025. The bill extends the federal tax deduction for qualified disaster-related personal casualty losses by defining a qualified disaster area as an area with respect to which a major disaster has been declared if the incident period begins on or after December 28, 2019, and before January 1, 2027. The bill provides that the exclusion from gross income of qualified wildfire relief payments applies to such payments attributable to forest or range fires declared a federal disaster after 2014 and before 2027, regardless of when such payments are received. (Currently, qualified wildfire relief payments attributable to forest or range fires declared a federal disaster after 2014 and received after 2019 and before 2026 may be excluded from gross income.) The bill also provides statutory authority for several related tax rules.
Summary from the Congressional Research Service. How we handle summaries
Where it stands
Signed into law.
- Introduced
- In committee
- Up for a vote
- Passed one chamber
- Passed
- Enacted
Committee
House Committee on Ways and Means · U.S. House of Representatives
Also referred to Senate Committee on Finance · U.S. Senate.
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Cosponsors
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Read on Congress.gov (opens in a new tab)- Democratic5
- Republican4
This bill has cosponsors from more than one party.
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Recorded votes
No recorded roll-call vote. Bills passed by voice vote or unanimous consent leave no member-level record.
Related bills
- H.R. 5225Protect Innocent Victims of Taxation After Fire Extension ActRelated bill
- H.R. 7825Doug LaMalfa Protect Innocent Victims of Taxation After Fire Extension ActRelated bill
- S. 2744Federal Disaster Tax Relief Act of 2025Related bill
- S. 3372Protect Innocent Victims of Taxation After Fire Extension ActRelated bill, public law contains the text
As identified by Congress.gov.
Full history
- Sep 11, 2026
Enacted
Became Public Law No: 119-108.
- Sep 11, 2026
Signed
Signed by President.
President
- Sep 3, 2026
Sent to the executive
Presented to President.
President
- Aug 10, 2026
Message on Senate Action Sent to the House.
Message on Senate action sent to the House.
U.S. Senate
- Aug 7, 2026
Passed a chamber
Passed Senate without amendment by Unanimous Consent. (consideration: CR S4547)
U.S. Senate
Show full history (15 earlier events)Show less history
- Aug 7, 2026
Senate Committee on Finance Discharged by Unanimous Consent.
Senate Committee on Finance discharged by Unanimous Consent.
U.S. Senate
- Aug 7, 2026
In committee
Senate Committee on Finance discharged by Unanimous Consent.
U.S. Senate
- Apr 28, 2026
In committee
Received in the Senate and Read twice and referred to the Committee on Finance.
U.S. House
- Apr 28, 2026
Sent to the executive
Received in the Senate and Read twice and referred to the Committee on Finance.
U.S. Senate
- Apr 27, 2026
Considered Under Suspension of the rules. (consideration: cr H3107-3110)
Considered under suspension of the rules. (consideration: CR H3107-3110)
- Apr 27, 2026
Debate - the House Proceeded With Forty Minutes of Debate on H.R. 5366.
DEBATE - The House proceeded with forty minutes of debate on H.R. 5366.
U.S. House of Representatives
- Apr 27, 2026
Passed a chamber
Motion to reconsider laid on the table Agreed to without objection.
- Apr 27, 2026
Passed a chamber
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3107-3108)
U.S. House of Representatives
- Apr 9, 2026
Placed on the Union Calendar, Calendar No. 525.
- Apr 9, 2026
Reported out of committee
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-605.
- Mar 25, 2026
Committee vote
Committee Consideration and Mark-up Session Held
- Mar 25, 2026
Introduced
Introduced in U.S. House
U.S. House
- Mar 25, 2026
Reported out of committee
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.
- Sep 15, 2025
Introduced
Introduced in House
U.S. House of Representatives
- Sep 15, 2025
Referred to committee
Referred to the House Committee on Ways and Means.
U.S. House of Representatives
Read the record
- Read on Congress.gov (opens in a new tab) The official record on Congress.gov.